Finding 1205095 (2025-002)

34 CFR § 668.408(a)(2) states in accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs in any student financial assistance program authorized by Title IV of the Higher Education Act of 1965, as amended, must report to the Department for each student: • (i) information needed to identify the student and the institution; • (ii) the date the student initially enrolled in the program; • (iii) the student's attendance dates and attendance status in the program during the award year; • (iv) the student's enrollment status as of the first day of the student's enrollment in the program; • (v) the student's total annual cost of attendance; • (vi) the total tuition and fees assessed to the student for the award year; • (vii) the student's residency tuition status by State or district. The U.S. Department of Education requires institutions to submit Direct Loan and Pell Grant origination records and disbursement records to the Common Origination and Disbursement (COD) system. Due to insufficient controls over reporting in the COD system, one out of eleven (9%) of origination reports were inaccurately submitted in the COD system. We noted the reported cost of attendance for one student did not agree with the supporting documentation in the student's file. This weakness resulted in a loss of accountability over origination records reporting and could lead to a reduction or forfeiture of future funding for this program. The School District should develop control procedures and policies to help ensure the origination records reported to the COD system agree with the underlying supporting documentation in the student files.